Kupriyanova T.A.Reshetnev Siberian State University of Science and Technology (Reshetnev University), Krasnoyarsk, Russian Federation kupriyanowa@list.ru ORCID id: not available
Subject This article considers and discusses the methodological aspects of planning of wage settlements audit in organizations. Objectives The article aims to study the essence and practical aspects of planning of the audit of payroll staff wage settlements, form the main stages of the audit, and develop a strategy and plan of the audit. Methods For the study, I used the methods of analysis and synthesis, comparison, and generalization. Results The article determines the main directions and areas of audit, defines the stages of audit describing its types of work, and shows the overall audit strategy, which provides the main decisions of the audit organization on a scope of the audit, and the audit plan. Conclusions and Relevance The audit will help reveal the controversial issues and bring the system of remuneration, existing in the organization, in accordance with the current labor and tax legislation. The considered aspects of wage settlements audit planning can be used as a methodological support in the preparation and conduct of the audit.
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